In addition:

2. compute the equivalent units for conversion.

3. compute the equivalent units of production for direct materials.

At Roswell Company, direct materials are added at the start of the process and conversion costs are added evenly throughout the process, Company is using FIFO Method. The following data is for Assembly department for month of November. Assume direct materials cost per unit and conversion cost per unit are $3.35 and $4.10, respectively. Compute total cost assigned to the ending work-ln-process units